銀行業的國際化和全球化是不可避免的趨勢，伴隨著風險和利潤的增加，為降低銀行風險，1988年，為使銀行更健全經營，國際清算銀行（Bank of International Settlement，BIS）將最低資本適足率設定為8％，但2008年金融危機影響金融發展相當嚴重。因此，2010年9月，“Basel III”規定了更嚴格的資本要求，逐步將核心第一類資本從目前的2％提高到4.5％；第一類資本從目前的4％上調至6％，資本適足率應達到10.5％。更高的資本要求可以提高銀行抵抗損失的能力，承受極端風險，從而促進銀行的管理。然而，由於銀行試圖保留更多的資本，更高的資本要求也可能導致貸款減少，這增加了運營成本並減少了利潤，因此對銀行業務的運營績效不利。
銀行在執行資本適足率的問題上造成了成本提高及風險增加的問題，大多伴隨如何增加獲利為主，從資本適足率的整體來看，只有少部份的文獻提及不同資本對風險承受能力與對銀行實際經營上所造成的影響，而我們的研究就將從這部份切入，當銀行面對並權衡不同資本種類的同時，主管機關制定的政策，將對不同種類的資本如何要求，在銀行與主管機關之間所期待得到的結果又是如何。台灣雖小，但為因應巴塞爾資本協定III的較高標準，臺灣主管機關要求國內銀行逐步增加資本適足率的質與量，因為所有金融風暴的影響在島內因為經濟規模的不足，反而造成更大的波瀾，從90年的擠兌到近年07、08年的國際危機，台灣無一倖免，因此我們更應該深入思考台灣金融穩定的問題；而面對美國這牽動全球經濟與金融市場的大國，其利用自有的優勢全球化的佈局，也讓境內多次金融波動影響著全世界的穩定，所以針對執行資本要求對於美國銀行的經營效率方面，有著顯著且極高的研究必要性，並利用相互的對照可以確切的了解，資本要求在國際上，無論是如何規模的經濟體中，都扮演著極為重要的角色，且對於穩定經濟體中金融穩定有著絕對的必要性。本研究應用二階段拔靴法截尾迴歸模型，探討提高核心資本適足率、第一類資本適足率及資本適足率對臺灣與美國商業銀行經營效率的影響。結果顯示於2011至2013年間，要求銀行增加核心及第一類資本適足率，對其經營效率產生了顯著的負面影響。
因此，如何提高核心和第一類資本的水平，並逐漸降低對銀行業績的負面影響，就長遠來看，資本適足率較高的水平會提高金融市場的穩定性，使銀行業發展更安全，結果與Basel III規定的時間表和意圖一致。

Internationalization and globalization of the bank industry are inevitable trends, with higher risk and profit accompanying them. To reduce the risk of banks, the Bank for International Settlements has set the minimum capital adequacy ratio to be 8%, but the financial crisis in 2008 affected financial development quite severely. Hence, in September 2010, Basel III set even stricter capital requirements to gradually increase Core Tier 1 capital from 2% to 4.5%. Tier 1 capital is to be raised from 4% to 6%, while the capital adequacy ratio should reach 10.5%. Higher capital requirements can raise the ability of banks to respond to losses and to endure extreme risk, thus facilitating management restoration of banks. However, the higher capital requirements may also result in a reduction of loans as the banks try to retain more capitals. This increases operation costs and reduces profits and hence is detrimental to the operational performance of the bank industry.
Banks raised the issue of cost and risk increase in implementing capital adequacy ratio, Mostly accompanied by how to increase profits, From the overall capital adequacy ratio of view,Only a small part of the literature mentions the impact of different capital on risk tolerance and the actual operation of banks. Our research will cut from this part, The Taiwan government has gradually instructed domestic banks to raise the quantity and quality of their capital adequacy ratio to meet the higher level of Basel III standard. This study employs the two-stage bootstrapped truncated regression to investigate the impacts on the efficiency of Taiwan domestic commercial banks due to the increases in required Core, Tier 1, and total capital adequacy ratios. The results show that, from 2011 to 2013, the increased Core and Tier 1 capital adequacy ratios have significant negative effects.
Therefore, raising the levels of Core and Tier 1 capital ratios gradually lessens the negative impact on bank performance. Eventually, in the long run, a higher quality of the capital adequacy ratio will improve the stability of the financial market and make the banking industry sounder and safer. The results are consistent with the schedule and intention set by Basel III.